This
study applied means-end chain analysis and the concept of
marketing audit to develop a hierarchical cognition of
marketing audit model of services officer cognitions toward
marketing planning processes. The hierarchical cognition of
marketing audit model revealed the marketing audit
checklists that should be prioritized by managers, how
managers can satisfy their employees to achieve their goals
and how companies can obtain valuable resources needed to
enhance competitive advantage. Ultimately, by applying the
hierarchical cognition of marketing audit model and the
resource-based view, researchers can perform firm-specific
marketing audits, identify core marketing competences and
explore new business opportunities. By properly and
effectively using core resources, businesses can achieve
sustainable competitive advantage by creating value for both
customers and employees.